XML 80 R49.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Funds Held for Clients and Corporate Investments (Details 2) (USD $) In Millions, unless otherwise specified | 12 Months Ended
--- | ---
May 31, 2012 Security | May 31, 2011 Security | May 31, 2010
Realized gains and losses from the sale of available-for-sale securities |  |  |
Gross realized gains | $ 1.0 | $ 1.3 | $ 3.2
Gross realized losses |  |  |
Net realized gains | 1.0 | 1.3 | 3.2
Maturity Date: |  |  |
Due in one year or less, Amortized cost | 323.1 |  |
Due in one year or less, Fair value | 325.8 |  |
Due after one year through three years, Amortized cost | 619.6 |  |
Due after one year through three years, Fair value | 641.0 |  |
Due after three years through five years, Amortized cost | 630.2 |  |
Due after three years through five years, Fair value | 655.7 |  |
Due after five years, Amortized cost | 1,426.6 |  |
Due after five years, Fair value | 1,436.5 |  |
Total, Amortized cost | 2,999.5 |  |
Total, Fair value | 3,059.0 | 2,737.2 |
Funds Held for Clients and Corporate Investments (Textual) [Abstract] |  |  |
Maturity period of municipal bonds included in cash equivalents | less than 90 days |  |
Separately designated demand deposit account | 13.7 | 16.7 |
Net unrealized gain on available-for-sale securities | 59.5 | 59.3 |
Number of available-for-sale securities in an unrealized loss position | 35 | 15 |
Gross unrealized losses | $ 0.3 | $ 0.1 |
Minimum maturity period for VRDNs, primarily categorized as due after five years (in years) | 20 years |  |
Maximum maturity period for VRDNs, primarily categorized as due after five years (in years) | 30 years |  |

X
- Definition Available for sale securities debt maturities after five years amortized cost. + References No definition available. + Details
Name: | payx_AvailableForSaleSecuritiesDebtMaturitiesAfterFiveYearsAmortizedCost
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Available for sale securities debt maturities after five years fair value. + References No definition available. + Details
Name: | payx_AvailableForSaleSecuritiesDebtMaturitiesAfterFiveYearsFairValue
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Available for sale securities debt maturities after one through three years amortized cost. + References No definition available. + Details
Name: | payx_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughThreeYearsAmortizedCost
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Available for sale securities debt maturities after one through three years fair value. + References No definition available. + Details
Name: | payx_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughThreeYearsFairValue
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Available for sale securities debt maturities after three through five years amortized cost. + References No definition available. + Details
Name: | payx_AvailableForSaleSecuritiesDebtMaturitiesAfterThreeThroughFiveYearsAmortizedCost
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Available for sale securities debt maturities after three through five years fair value. + References No definition available. + Details
Name: | payx_AvailableForSaleSecuritiesDebtMaturitiesAfterThreeThroughFiveYearsFairValue
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | payx_FundsHeldForClientsAndCorporateInvestmentsTextualAbstract
Namespace Prefix: | payx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Maturity period of municipal bonds included in cash equivalents. + References No definition available. + Details
Name: | payx_MaturityPeriodOfMunicipalBondsIncludedInCashEquivalents
Namespace Prefix: | payx_
Data Type: | us-types:durationStringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Maximum maturity period for variable rate demand note, primarily categorized as due after five years. + References No definition available. + Details
Name: | payx_MaximumMaturityPeriodForVariableRateDemandNotePrimarilyCategorizedAsDueAfterFiveYears
Namespace Prefix: | payx_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Minimum maturity period for variable rate demand note, primarily categorized as due after five years. + References No definition available. + Details
Name: | payx_MinimumMaturityPeriodForVariableRateDemandNotePrimarilyCategorizedAsDueAfterFiveYears
Namespace Prefix: | payx_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of available-for-sale securities in an unrealized loss position. + References No definition available. + Details
Name: | payx_NumberOfAvailableForSaleSecuritiesInUnrealizedLossPosition
Namespace Prefix: | payx_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Separately designated demand deposit account. + References No definition available. + Details
Name: | payx_SeparatelyDesignatedDemandDepositAccount
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition This item represents the total of all debt securities grouped by maturity dates, at cost, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments, as defined), and fair value hedge accounting adjustments, if any, which are classified neither as held-to-maturity nor trading securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS115-1/124-1 -Paragraph 7 -Footnote 2 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.2) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAmortizedCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This item represents debt securities, at cost, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments, as defined), and fair value hedge accounting adjustments, if any, which are expected to mature within one year of the balance sheet date and which are categorized neither as held-to-maturity nor trading securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS115-1/124-1 -Paragraph 7 -Footnote 2 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 20 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.2) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearAmortizedCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This item represents the fair value of debt securities which are expected to mature within one year of the balance sheet date and which are categorized neither as held-to-maturity nor trading securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 20 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a),(d) -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 12 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6379932&loc=d3e22054-111558 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Available-for-Sale Securities -URI http://asc.fasb.org/extlink&oid=6505594 + Details
Name: | us-gaap_AvailableForSaleSecuritiesFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This item represents the difference between the gross realized gains and losses realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 16 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNetAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition This item represents the gross profit realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 21 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesGrossRealizedGains
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This item represents the gross loss realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 21 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesGrossRealizedLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The net amount of gross unrealized gains (losses) for securities, at a point in time, which are categorized neither as held-to-maturity nor trading securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Subparagraph (d) -SubTopic 10 -Topic 320 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesGrossUnrealizedGainLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This item represents the gross unrealized losses for securities, at a point in time, which are categorized neither as held-to-maturity nor trading securities. + References No definition available. + Details
Name: | us-gaap_AvailableForSaleSecuritiesGrossUnrealizedLosses1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant